STINKY STUFF LTD

Company Registration Number:
09680545 (England and Wales)

Unaudited abridged accounts for the year ended 31 July 2025

Period of accounts

Start date: 01 August 2024

End date: 31 July 2025

STINKY STUFF LTD

Contents of the Financial Statements

for the Period Ended 31 July 2025

Balance sheet
Notes

STINKY STUFF LTD

Balance sheet

As at 31 July 2025


Notes
2025
2024


£
£
Fixed assets
Intangible assets: 3 2,081,630 2,081,630
Tangible assets: 4 734,958 699,080
Total fixed assets: 2,816,588 2,780,710
Current assets
Stocks: 17,723 16,878
Debtors:   925,082 920,712
Cash at bank and in hand: 47,528 107,753
Total current assets: 990,333 1,045,343
Creditors: amounts falling due within one year: 5 (625,913) (549,963)
Net current assets (liabilities): 364,420 495,380
Total assets less current liabilities: 3,181,008 3,276,090
Creditors: amounts falling due after more than one year:   (467,972) (321,037)
Provision for liabilities: (10,897) (27,999)
Total net assets (liabilities): 2,702,139 2,927,054
Capital and reserves
Called up share capital: 120 120
Profit and loss account: 2,702,019 2,926,934
Shareholders funds: 2,702,139 2,927,054

The notes form part of these financial statements

STINKY STUFF LTD

Balance sheet statements

For the year ending 31 July 2025 the company was entitled to exemption under section 477 of the Companies Act 2006 relating to small companies.

The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.

The members have agreed to the preparation of abridged accounts for this accounting period in accordance with Section 444(2A).

These accounts have been prepared in accordance with the provisions applicable to companies subject to the small companies regime.

The directors have chosen to not file a copy of the company’s profit & loss account.

This report was approved by the board of directors on 27 April 2026
and signed on behalf of the board by:

Name: Olivia Kerr
Status: Director

The notes form part of these financial statements

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

1. Accounting policies

These financial statements have been prepared in accordance with the provisions of Section 1A (Small Entities) of Financial Reporting Standard 102

Turnover policy

Revenue is recognised to the extent that it is probable that the economic benefits will flow to the Company and the revenue can be reliably measured. Revenue is measured as the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes. The following criteria must also be met before revenue is recognised: Sale of goods Revenue from the sale of goods is recognised when all of the following conditions are satisfied: the Company has transferred the significant risks and rewards of ownership to the buyer; the Company retains neither continuing managerial involvement to the degree usually associated with ownership nor effective control over the goods sold; the amount of revenue can be measured reliably; it is probable that the Company will receive the consideration due under the transaction; and the costs incurred or to be incurred in respect of the transaction can be measured reliably.

Tangible fixed assets and depreciation policy

Tangible fixed assets under the cost model are stated at historical cost less accumulated depreciation and any accumulated impairment losses. Historical cost includes expenditure that is directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management. Depreciation is charged so as to allocate the cost of assets less their residual value over their estimated useful lives, on a reducing balance basis. Depreciation is provided on the following basis: Freehold property - Plant and machinery - 25% R.B Motor vehicles - 25% R.B Fixtures and fittings - 25% R.B Office equipment - 33% S.L The assets' residual values, useful lives and depreciation methods are reviewed, and adjusted prospectively if appropriate, or if there is an indication of a significant change since the last reporting date. Gains and losses on disposals are determined by comparing the proceeds with the carrying amount and are recognised in profit or loss.

Intangible fixed assets and amortisation policy

Goodwill Goodwill represents the difference between amounts paid on the cost of a business combination and the acquirer’s interest in the fair value of its identifiable assets and liabilities of the acquiree at the date of acquisition. Subsequent to initial recognition, goodwill is measured at cost less accumulated amortisation and accumulated impairment losses. Goodwill is amortised on a straight-line basis to the Profit and loss account over its useful economic life. Other intangible assets Intangible assets are initially recognised at cost. After recognition, under the cost model, intangible assets are measured at cost less any accumulated amortisation and any accumulated impairment losses. All intangible assets are considered to have a finite useful life. If a reliable estimate of the useful life cannot be made, the useful life shall not exceed ten years.

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

2. Employees

2025 2024
Average number of employees during the period 14 14

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

3. Intangible Assets

Total
Cost £
At 01 August 2024 2,081,630
At 31 July 2025 2,081,630
Amortisation
At 01 August 2024 0
At 31 July 2025 0
Net book value
At 31 July 2025 2,081,630
At 31 July 2024 2,081,630

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

4. Tangible Assets

Total
Cost £
At 01 August 2024 1,008,438
Additions 216,893
Disposals (152,880)
At 31 July 2025 1,072,451
Depreciation
At 01 August 2024 309,358
Charge for year 103,204
On disposals (75,069)
At 31 July 2025 337,493
Net book value
At 31 July 2025 734,958
At 31 July 2024 699,080

STINKY STUFF LTD

Notes to the Financial Statements

for the Period Ended 31 July 2025

5. Creditors: amounts falling due within one year note

Short-term creditors are measured at the transaction price. Other financial liabilities, including bank loans, are measured initially at fair value, net of transaction costs, and are measured subsequently at amortised cost using the effective interest method